Levy of GST on providing back office support services, payroll processing, to main records of employees and after finalization of purchase / sale between the client and its customers.

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..... - Definitions. Section 13 - Place of supply of services where location of supplier or location of recipient is outside India. INTEGRATED GOODS AND SERVICES TAX ACT, 2017 2018 (11) TMI 959 - AUTHORITY FOR ADVANCE RULING Levy of GST - palace of supply of services - providing back office services to overseas clients - scope of the definition and term intermediary - back office .....

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..... of purchase / sale between the client and its customers. Applicant is clearly covered and falls within in the definition of an intermediary as defined under the IGST Act. - Section 13(8) of the IGST is applicable in this case to determine place of supply In the instant case and as per the applicant s own admission, the applicant is supplier of services. - The place of supply in case of servic .....

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